Period and product range

The reduced rate runs from July 1, 2026 to 2027. for June 30 of the year. This is not a general rate for all food: 12% applies only to bread, milk, milk, for deliveries of poultry meat and eggs.

The name alone is not enough

The company must evaluate the specific product and its compliance with the law for the appendix. A similar commercial name does not mean the same PVN mode. Special attention should be paid to kits, recycled products and goods with several components.

What retailers need to prepare

  • create a list of goods for which the rate changes;
  • link the product cards with the justification and the responsible person;
  • renew the cash register, e-store and accounting systems;
  • check price tags, contracts, advance invoices and returns transactions;
  • make a test purchase before July 1.

Transactions spanning the rate change

If the order, advance, delivery and final invoice fall into different periods, the rate must be determined according to the moment of application of PVN. Such cases are recommended to be checked individually and documented.

Practical advice

Do not create one new rate for the entire grocery group. Confirm the exact item list first, then change system settings.

Control of product cards and documents

For each product to which the 12% rate is planned to be applied, on the product card it is recommended to indicate the basis of the classification and the date from which the bet is active. If a different rate is indicated on the supplier's invoice, the difference should be checked before the document is posted, not only PVN during the preparation of the declaration.

Companies with multiple outlets must ensure that changes arrive at all checkouts, e-shop, warehouses at the same time system and accounting. Otherwise same item may be sold with different PVN in different channels.

What to check after implementation

  • the first sales receipts and invoices in each sales channel;
  • PVN in the distribution of summaries by rates;
  • returns and credit transactions for goods sold before July 1;
  • margin calculation if the final price is not changed.